Panchu Gopal Banerji vs Commissioner of Income Tax

This is an application u/s 66, para. 3, requiring the Commissioner of Income Tax to state a case to this Court.

Mr. Agarwala on behalf of the Commissioner of Income Tax takes a preliminary objection and it is this. He contends that the Commissioner was not asked by the petitioner to state a case u/s 66(2), Income Tax Act, and that in these circumstances the present application is not maintainable.

It appears that the petitioner applied to the Commissioner u/s 33, invoking his power of review under that section. In his application the petitioner stated that if the Commissioner was unwilling to exercise his power u/s 33 he might be pleased to draw a statement of the case and refer it with his own opinion thereon to the High Court u/s 66(1), Income Tax Act.

This being the position, it is obvious that the present application is not maintainable. The essential condition for such an application is that an application u/s 66, para. 2, has been made to the Commissioner and refused by him. We must therefore reject the application with costs Hearing fee two gold mohurs.